{
  "url": "https://openlegislation.uk/overseas-life-insurance-companies-regulations-2006/regulation-10",
  "json_url": "https://openlegislation.uk/overseas-life-insurance-companies-regulations-2006/regulation-10.json",
  "legislation": "uksi/2006/3271",
  "legislation_title": "The Overseas Life Insurance Companies Regulations 2006",
  "legislation_url": "https://openlegislation.uk/overseas-life-insurance-companies-regulations-2006",
  "path": "regulation/10",
  "kind": "regulation",
  "number": "10",
  "heading": "Modifications of the Income and Corporation Taxes Act",
  "text": "After section 434A (computation of losses and limitation on relief) insert—\n“Treatment of annuities\n434AA. An overseas life insurance company shall not be entitled to treat as paid out of profits or gains brought into charge to income tax any part of the annuities paid by the company which is referable to its life assurance business.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/3271/regulation/10",
    "retrieved_at": "2026-10-29T04:13:42.770247+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}